Medicament classification upheld where chemical composition and expert evidence supported treatment as a medicament.

Product classification as a medicament was sustained where the appellate authority relied on chemical composition, the Chemical Examiner's opinion, and supporting certificates from doctors and chemists. In the absence of any contrary material from the revenue to rebut those findings, the classification could not be disturbed. The products were therefore classified under Heading 30.03/Sub-heading 3003.10 as medicaments rather than under Chapter 33, and the revenue's challenge failed.

---

---

Issues: Whether the disputed products were classifiable as medicaments under Heading 30.03/Sub-heading 3003.10 or under Chapter 33.

Analysis: The appellate authority had examined the chemical composition of the products and relied upon the opinion of the Chemical Examiner, along with certificates issued by doctors and chemists supporting treatment of the products as medicaments. The revenue memorandum did not disclose any specific material to dislodge those findings. In the absence of contrary data, the appellate findings on classification could not be interfered with.

Conclusion: The products were held classifiable under Heading 30.03/Sub-heading 3003.10 as medicaments, and the revenue's challenge failed.

Ratio Decidendi: Where the classification of a product as a medicament is supported by its chemical composition and expert evidence, and no contrary material is produced to rebut those findings, the appellate classification cannot be disturbed.

---